Mizoram Tax Dept Updates GST Notification No. 03/2021 with New Amendment u/s 25(6D.
The Government of Mizoram, through its Taxation Department, has issued Notification No. 36/2021-State Tax dated September 30, 2021. This notification amends an earlier notification, No. 03/2021-State Tax from March 3, 2021. The amendment, made under the authority of sub-section (6D) of section 25 of the Mizoram Goods and Services Tax Act, 2017, involves inserting the words, brackets, figure, and letter "sub-section (6A) or" into the first paragraph of the original notification. This change is made based on the recommendations of the Council.